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CS 2: Exclusions of withdrawals of various kinds
or “Certain withdrawals no longer counted as income for tax purposes”
You could also call this:

“Hardship withdrawals from retirement savings are no longer covered by this section”

This law used to talk about when you couldn’t take money out of your retirement savings because of hardship. However, this part of the law doesn’t apply anymore. It was removed on 1 April 2011. This means that if you want to know about taking money out of your retirement savings because of hardship, you need to look at other parts of the law that are still in effect.

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Next up: CS 4: Exclusion of withdrawal to settle division of relationship property

or “Withdrawals from retirement funds for relationship property division are no longer covered by this rule”
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Part C Income
Superannuation funds

CS 3Exclusion of withdrawal on grounds of hardship (Repealed)

    Notes
    • Section CS 3: repealed, on , by section 12 of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).